INTM489825 - Diverted Profits Tax: application of Diverted Profits Tax: flowcharts

Chart 1: Section 80: Lack of Economic Substance – UK Company

Chart 1A: Section 81: Lack of Economic Substance – Non-UK Company (P.E.)

Chart 2: Section 86: Non-UK Company Avoiding a UK P.E.

Chart 2A: Section 86(2): The ‘mismatch condition’

Chart 2B: Section 86(5): ‘Excepted’ Avoided P.E.

Chart 3: Sections 107 and 108: ‘Effective Tax Mismatch Outcome’

Chart 4: Section 110: ‘Insufficient Economic Substance Condition’

Chart 5: Sections 82 to 85: Computation of Diverted Profits Tax charge in section 80 or 81 cases

Chart 5A: Section 85: Computation of Diverted Profits Tax charge in section 80 or 81 cases